1 July 2024 false No description of principal activity Taxfiler 2024.6 03791102business:PrivateLimitedCompanyLtd2024-07-012025-06-30 037911022024-06-30 037911022024-07-012025-06-30 03791102business:AuditExempt-NoAccountantsReport2024-07-012025-06-30 03791102business:FilletedAccounts2024-07-012025-06-30 037911022025-06-30 03791102business:Director12024-07-012025-06-30 03791102business:RegisteredOffice2024-07-012025-06-30 037911022024-06-30 03791102core:WithinOneYear2025-06-30 03791102core:WithinOneYear2024-06-30 03791102core:AfterOneYear2025-06-30 03791102core:AfterOneYear2024-06-30 03791102core:ShareCapitalcore:PreviouslyStatedAmount2025-06-30 03791102core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 03791102core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-06-30 03791102core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 03791102core:PreviouslyStatedAmount2025-06-30 03791102core:PreviouslyStatedAmount2024-06-30 03791102business:SmallEntities2024-07-012025-06-30 03791102countries:EnglandWales2024-07-012025-06-30 03791102core:FurnitureFittings2024-07-012025-06-30 03791102core:ComputerEquipment2024-07-012025-06-30 03791102core:FurnitureFittings2024-06-30 03791102core:ComputerEquipment2024-06-30 03791102core:FurnitureFittings2025-06-30 03791102core:ComputerEquipment2025-06-30 037911022023-07-012024-06-30 iso4217:GBP xbrli:pure
Company Registration No. 03791102 (England and Wales)
Mercury Developments Limited Unaudited accounts for the year ended 30 June 2025
Mercury Developments Limited Unaudited accounts Contents
Page
- 2 -
Mercury Developments Limited Company Information for the year ended 30 June 2025
Director
S Sangha
Company Number
03791102 (England and Wales)
Registered Office
9 SWAN LANE LOUGHTON ESSEX IG10 4QW ENGLAND
Accountants
SA Ledgers Ltd 57 Canbury Park Road Kingston KT2 6LQ
- 3 -
Mercury Developments Limited Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
77,600 
60,065 
Cash at bank and in hand
- 
(24,445)
77,600 
35,620 
Creditors: amounts falling due within one year
(173,174)
(15,198)
Net current (liabilities)/assets
(95,574)
20,422 
Total assets less current liabilities
(95,574)
20,422 
Creditors: amounts falling due after more than one year
(137,822)
(154,663)
Net liabilities
(233,396)
(134,241)
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
(233,416)
(134,261)
Shareholders' funds
(233,396)
(134,241)
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 December 2025 and were signed on its behalf by
S Sangha Director Company Registration No. 03791102
- 4 -
Mercury Developments Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Mercury Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 03791102. The registered office is 9 SWAN LANE, LOUGHTON, ESSEX, IG10 4QW, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
4
Computer equipment
4
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2024
2,568 
18,478 
21,046 
At 30 June 2025
2,568 
18,478 
21,046 
Depreciation
At 1 July 2024
2,568 
18,478 
21,046 
At 30 June 2025
2,568 
18,478 
21,046 
Net book value
At 30 June 2025
- 
- 
- 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
398 
1,086 
Amounts due from group undertakings etc.
75,452 
35,050 
Other debtors
1,750 
23,929 
77,600 
60,065 
- 5 -
Mercury Developments Limited Notes to the Accounts for the year ended 30 June 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
42,991 
- 
Other creditors
14,418 
14,998 
Loans from directors
115,565 
- 
Accruals
200 
200 
173,174 
15,198 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
137,822 
154,324 
Taxes and social security
- 
339 
137,822 
154,663 
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
- 6 -